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Do European countries offer tax (or other) advantages to B&B owners?

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I was idly musing about some wonderful B&Bs where we have stayed, and wondered how some came to exist.

One we stayed at in SW France was run by an ex-sales director of a well-known toy company.
Another in central France was in one of 5 houses owned by the owner.

There have been numerous others, but why would someone who seemingly doesn't need the money bother with housing guests? Early in the morning to buy croissants? Checking to see if the cleaners cleaned well enough? Having to be on call to give arriving guests the key?

Maybe they just like the thought of an easy 100€, but it wouldn't be worth it to me. Sure, if the person otherwise had only $15,000 annual income, one does what one must. But with a Mercedes Benz in the garage, these folks don't seem to really be hurting for spending money.

Does a French, German, British, Czech homeowner get a special tax deduction or other inducement for the rental of his property?

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